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Investor news

Investor news

The Essentials aims to increase investors’ awareness of IFRS and enhance the insights they obtain when analysing information produced by IFRS financial statements. Each issue aims to provide an overview of how a specific accounting Standard (or aspect of it) is relevant to financial statement analysis.

This paper is a summary of the feedback received by the IASB from users of financial statements such as investors and analysts on the Discussion Paper DP/2014/1 Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.

EFRAG, EFFAS, ABAF and the IASB are pleased to publish a summary report of their fourth investor event held on 18 December 2014. The joint outreach event discussed the IASB Discussion Paper Reporting the Financial Effects of Rate Regulation.

EFRAG and ICAS are conducting a study covering important accounting policy issues by seeking investor opinions on financial reporting information. The aim is to give the IASB, EFRAG and other organisations a better understanding of investors’ information uses and needs so that these can be further taken into account in an evidence-based standard-setting process.

As part of its Disclosure Initiative work, the International Accounting Standards Board (IASB) is undertaking a project on Principles of Disclosure, which includes research into the requirements in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.

The International Accounting Standards Board (IASB) today announced the launch of its Investors in Financial Reporting programme. Created with the support of some of the world’s leading asset managers and owners, the programme is designed to foster greater investor participation in the development of International Financial Reporting Standards (IFRS).

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite investors to participate in a joint outreach event on the IASB’s Rate-regulated Activities project in Brussels on 18 December 2014.

EFRAG, EFFAS, ABAF and the IASB are pleased to publish a summary report of their third user (investor) event held on 7 July. The joint outreach event discussed the IASB Discussion Paper Accounting For Dynamic Risk Management: A Portfolio Revaluation Approach To Macro Hedging.

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS), the Association Belge des Analystes Financiers (ABAF) and The Association of Certified International Investment Analysts (ACIIA) invite you to participate in a joint outreach event discussing what role investors and advisers can play in ensuring quality financial reporting. The event, which is aimed at investors and analysts, will take place in Brussels on Wednesday 25 June 2014 from 17:00 to 20:00.

The International Accounting Standards Board (IASB), in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite you to participate in a joint outreach event on how accounting for macro hedging can improve analysis of banks and insurers. The event, which is aimed at investors and analysts, will take place in Brussels on Monday 7 July 2014 from 13:30 to 19:30.

The International Accounting Standards Board, in conjunction with the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), invite you to participate in a joint outreach event on the Post-implementation Review of IFRS 3 Business Combinations.

The IASB has heard from a number of investors and analysts that they would like more information about period-on-period changes in debt to be included in the audited financial statements. As a result, on 22 January 2014 the IASB launched a survey of investors and analysts. The survey is designed to help the IASB better understand if more information is needed about the reasons why debt has changed, and, if so, how investors and analysts might use that information. The results will help the IASB decide whether to undertake a project to address the identified information needs.

The deadline for submitting responses was 21 February 2014. A PDF version for information only can be accessed by clicking here.

This survey forms part of a comprehensive programme of outreach activities to all IFRS stakeholders.

On 18 July 2013, the IASB published a Discussion Paper which proposes changes to its conceptual framework for financial reporting. The name alone may cause many of you to assume this to be a somewhat theoretical exercise of interest only to accounting geeks with seemingly little relevance to investors. Read more...

In early March 2013 the IASB published a set of proposals dealing with the accounting for credit losses on financial instruments. Specifically, the proposals establish how and when an entity should recognise 'expected' credit losses on financial instruments and on commitments to extend credit. Read more...

In November 2012 the IASB proposed limited amendments to the classification and measurement requirements in IFRS 9 Financial Instruments. The proposed amendments are narrow in scope and are consistent with the existing principles in IFRS 9. Read more...

IASB Survey on Classification and Measurement of Financial Assets

7 May 2013

On 7 May 2013 the IASB launched a survey for financial statement users on its November 2012 Exposure Draft Classification and Measurement: Limited Amendments to IFRS 9 (Proposed amendments to IFRS 9 (2010)).

The IASB asks analysts and investors to provide input on the proposals in the Exposure Draft—namely, on the proposed third category for the classification of financial assets. That category is Fair Value through Other Comprehensive Income (FVOCI). The purpose of the proposed FVOCI category is to better portray how financial assets are managed. This survey, targeted at users of financial statements, forms part of a comprehensive programme of outreach activities to all IFRS stakeholders.

The survey is now closed. Thank you to those who participated—the IASB appreciates your input. The IASB staff discussed the feedback received on this project from users of financial statements at the June 2013 Board meeting.

Disclosures in financial reporting

28 January 2013

On 28 January 2013, the IASB asked for input from the investor and preparer communities to help in addressing what is perceived to be a 'disclosure problem'. More information about the survey that was provided is available by clicking here. Further information about the forum can be found here.

We aim to publish a feedback statement about the results of the discussions in the second half of 2013.

Investor Spotlight on potential changes to lessee accounting

In an effort to ensure that investors and others have sufficient information about a company's leasing activities, the IASB is working on a project that would provide information about:

the amount of a lessee's obligation to make lease payments; and

the assets that a lessee has control over.

In effect, the project would result in operating leases being reported on the balance sheet. Click here to read the Investor Spotlight summarising the proposed changes.

Investor feedback received on the IASB's post-implementation review of segment disclosures

Input from the investor community was requested to assist the IASB in its post-implementation review of IFRS 8 Operating Segments. Post-implementation reviews are normally carried out two years after a new IFRS or major amendment has become mandatory and been implemented. More information about the review is available here.

Investors and analysts provide input on the agenda consultation

Setting the IASB's future work plan

As part of its consultation about what should be on the future work plan, the IASB sought the views of the investor community through an online investor survey.